224 Pa. 240 | Pa. | 1909
Opinion by
Controversies growing out of the assessment and collection of taxes are as old as civilization. To question the assessment, to doubt the levy and to delay the collector may be classed among those inalienable rights of mankind not guaranteed by any constitution but very generally asserted under the law of human nature. From time immemorial the people •have resisted all attempts to increase the burdens of taxation and have yielded only when convinced of the governmental necessity demanding such increase. Each person, natural or artificial, must bear his share of the public burdens, and the burden of each is measured by the ratio ascertained by dividing the total amount of taxes necessary to meet the public ■burdens in a given district by the whole valuation of property within the territorial limits of that district, and when the ratio •is thus fixed, the amount of tax to be paid by each individual property owner is determined by multiplying the assessed value of his property by this ratio. This rule has resulted from the demands made by the people upon legislative bodies for equality of taxation. The large property owner and the small holder pay upon the same ratio, and when the valuation
After the hearing the court took the papers and in due time found as facts, the actual value of the coal lands returned for assessment, and the ratio of actual to assessed value, and then determined the amount of the assessment upon this basis. We think it was clearly within the rights of the parties and the powers of the court to so hear and determine the controversy. It happened, however, in determining what the proper ratio was, the court included personal property which did not belong to the same class of subjects, and this made considerable difference in the percentage of ratio to the disadvantage of appellant. The court was, then asked to correct the error by fixing the proper ratio, which it refused to do, because while conceding the error on the whole record it was thought the evidence was sufficient to sustain the valuation originally fixed. In this we think there was error. We agree that the desired result to be obtained was a uniform valuation of coal lands and that it was within the power of the court to receive all proofs bearing on this question and to determine the same upon a just basis having due regard for the valuation of other real estate in the district. The court and the parties were not required to adopt any particular method of determining the assessable value, but when a particular method was adopted, and that method a fair one, it was binding upon the parties and the court should have so regarded it. To hear the case on one theory and after all the proofs are in to decide it upon another would be to disregard orderly methods of procedure and might do violence to the rights of parties. When the parties at the suggestion and with'the approval of the court agreed upon a method of procedure to determine the question involved, it should have been followed The method
Decree reversed and record remitted to the court below with instructions to determine the proper ratio without including personal property and when the ratio is so determined then to fix the proper valuation of the coal lands in question upon this basis, costs on the appeal to this court to be paid by appellees.